There is a newer version of the South Dakota Codified Laws
2015 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 10 - Classification And Valuation Of Real Estate
- § 10-10-1 Petition by freeholders for county classification of real property--Number of signers--Time of filing.
- § 10-10-2 Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
- § 10-10-3 Repealed.
- § 10-10-4 Preparation of list of taxable real estate within county--Land acquired from government.
- § 10-10-5 Classification of real estate--Factors considered--Inspection and hearings.
- § 10-10-6 Rules for classification of real property.
- § 10-10-7 Classification records filed with county auditor--Valuation by county commissioners.
- § 10-10-8 Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
- § 10-10-9 Changes in classification and valuation--Notice to taxpayers.
- § 10-10-10 Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
- § 10-10-11 Appeal from county board in classification, valuation and equalization matters.
- § 10-10-12 Repealed.
- § 10-10-13 Time of taking appeal from state or county board.
- § 10-10-14 Petition and special election on township resurvey for tax purposes.
- § 10-10-15 Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
- § 10-10-16 Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.
- § 10-10-17 to 10-10-19. Transferred.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.